On Friday, the IRS updated the page on health care reporting requirements to taxpayers and tax practitioners. the IRS will not accept electronically file 2017 individual returns unless the taxpayer indicates that they and everyone on their return had health care coverage, qualified for an exemption from coverage, or will make a shared-responsibility payment. The IRS also said any returns filed on paper that do not address the health coverage requirements may be suspended until the Service receives additional information and any refunds will be delayed
The 2017 filing season in 2018 will be the first time the IRS has enforced this requirement and will not accept tax returns that omit the information. Last filing season, because of President Donald Trump’s executive order directing the government to limit burdens imposed by the Health Care Law caused the IRS to not enforce the health care requirement.
In 2018, the IRS determined that enforcing the rule when taxpayers file will make return filing easier on taxpayers and reduce refund delays.